Scribd
Upload
216 views

Muhammad Arzim Naim: EPPA3613 Pembangunan Dan Aplikasi Strategik Sistem Maklumat Perakaunan Semester 2 SESSION 2009/2010

This document provides an introduction to accounting information systems (AIS). It defines an AIS as a system that collects, records, stores and processes accounting data to produce financial information for decision makers. An AIS can range from a simple manual system to a complex system using modern technology. The document also discusses the six components of an AIS and explains why studying AIS is important for understanding how accounting information is generated and used within organizations.

Uploaded by

kahmun616
Copyright
© Attribution Non-Commercial (BY-NC)
Available Formats
Download as PPTX, PDF, TXT or read online on Scribd
216 views

Muhammad Arzim Naim: EPPA3613 Pembangunan Dan Aplikasi Strategik Sistem Maklumat Perakaunan Semester 2 SESSION 2009/2010

This document provides an introduction to accounting information systems (AIS). It defines an AIS as a system that collects, records, stores and processes accounting data to produce financial information for decision makers. An AIS can range from a simple manual system to a complex system using modern technology. The document also discusses the six components of an AIS and explains why studying AIS is important for understanding how accounting information is generated and used within organizations.

Uploaded by

kahmun616
Copyright
© Attribution Non-Commercial (BY-NC)
Available Formats
Download as PPTX, PDF, TXT or read online on Scribd
You are on page 1/ 22

EPPA3613 Pembangunan dan

Aplikasi Strategik Sistem Maklumat


Perakaunan
SEMESTER 2
SESSION 2009/2010

INTRODUCTION TO ACCOUNTING
INFORMATION SYSTEM

MUHAMMAD ARZIM NAIM


CA (M), ACCA (UK), CIFP
[email protected]
Accounting Information Systems (AISs)
combine the study and practice of accounting
with the design, implementation, and
monitoring of information systems.

Such systems use modern information


technology resources together with traditional
accounting controls and methods to provide
users the financial information necessary to
manage their organizations.

What is an AIS
AIS is a system that collects, records, stores
and processes data to produce information
for decision makers.

AIS can be very simple paper-and-pencil


based manual system, a complex system
using latest technology. Regardless of the
approach, it must still collect, enter , process,
store and report data and information.

What is an AIS
An accounting information
system (AIS) is the system of records a
business keeps to maintain its 
accounting system.

This includes the purchase, sales, and


other financial processes of the business.

What is an AIS
Subsystem of a 
Management Information System (MIS)
 that processes financial transactions to
provide

(1) internal reporting to managers for use


in planning and controlling current and
future operations and for nonroutine
decision making;

What is an AIS
(2) external reporting to outside parties
such as to stockholders, creditors, and
government agencies.

What is an AIS
The purpose of an AIS is to accumulate
data and provide decision makers
(investors, creditors, and managers) with
information.

While this was previously a paper-based


process, most businesses now use 
accounting software.

What is an AIS
In an electronic financial accounting
 system, the steps in the accounting cycle
are dependent upon the system itself.

For example, some systems allow direct


journal posting to the various ledgers and
others do not.

What is an AIS
1. People who operate system and perform
various functions.

2. Procedures and instructions – manual


and automated; involved in collecting,
processing and storing data

3. Data about the organisation and its


business processes.

AIS – 6 Components
4. Software used to process data

5. IT infrastucture; including computyers,


peripheral devices and network
communications devices used to collect,
store, process and transmit data and info.

6. IC and security measures that safeguard


data

AIS – 6 Components
FASB defined accounting as being info.
System  Primary objective of accounting
is to provide useful info. for decision
making.

Accounting is information identification,


development, measurement and
communication process.

Why Study AIS?


Other accounting courses (financial,
managerial, tax and auditing) focus on your
role as a user or provider of info. (making
journal entries, preparing or reading FS or
other reports etc).

Itis assumed that you have access to certain


data and can address questions about how to
account for, report or audit info.

Why Study AIS?


Eg. Managerial accounting class may
discuss how to use info. to make decisions
but never discuss how info. is collected,
stored, or made available to the decision
maker.

The question of where info. Comes from is


often not even asked in these classes.

Why Study AIS?


AIS subject focuses on understanding how
the accounting system works;

i. how to collect data about org’s activities


and transactions;
ii. how to transform data into info that
mgmt can use to run the company; and
iii. How to ensure the availability, reliability
and accuracy of that info.

Why Study AIS?


AIS subject is not a number-crunching
courses.

The course is more concept driven than


number driven  often are no number to
crunch to get the “one right answer” but
there may be 2 to 3 or more “right
answer”

Why Study AIS?


There are choices among alternative ways
to develop AIS.

Each alternative will work, but each has


pros and cons

 thus, the developer must select the


best mix advantages and disadvantages
to solve problem.

Why Study AIS?


Auditors need to evaluate the accuracy and
reliability of info. Produced by AIS.

Therefore they need to understand how


system is developed, operates and how it can
be properly controlled.

This course provide the knowledge. That is


why some Universities make the AIS course a
prerequisite to the auditing course.

Why Study AIS?


Value Chain - Primary Activities

◦Inbound logistics
◦Operations
◦Outbound logistics
◦Marketing and Sales
◦Service

Role of AIS in Value Chain


Value Chain - Secondary Activities

◦Firm Infrastructure
◦Human Resources
◦Technology
◦Purchasing

Role of AIS in Value Chain


Primary and secondary activity systems
are subsystems of the value chain system.

In addition, an organisation’s value chain


is itself a part of a larger system called a
SUPPLY CHAIN

AIS – inbound logistics and purchasing eg.


JIT

Role of AIS in Value Chain


1. Improving quality and reducing cots of
products or services eg. AIS monitor
machinery, report when performance outside
quality limits.

2. Improving efficiency; JIT

3. Sharing knowledge  to share best practices


and to support communication between
people located at diff. offices.

How Can AIS Add Value to Org


4. Improving efficiency and effectiveness of
supply chain; customer can directly
access co’ inventory and sales order
entry system  reduce cost of sales and
marketing activities

5. Improving IC structure

6. Improving Decision Making

How Can AIS Add Value to Org

You might also like